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TMI Blog1990 (6) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... applicants earlier the reference application was listed for hearing. The reference application was adjourned. Shri K.S. Nanawati, Senior Advocate with Shri U.S. Prakashan, General Manager (Commercial) has appeared on behalf of the applicant. Shri Nanawati, the learned Senior Advocate pleaded that the present reference application is to be treated as a reference application against the order passed under Section 35-C of the Central Excises and Salt Act, 1944. He fairly stated that the Tribunal had not disposed of the appeal finally. The Tribunal had decided only on the preliminary point of the jurisdiction of the Collector to adjudicate the matter where the show cause notice was issued by the Superintendent of Central Excise and answerable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r under Section 35C (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment), by application in the prescribed form, accompanied, where the application is made by the other party, by a fee of two hundred rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court." A simple perusal of Section 35G shows that reference application is main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll take decision on merits of the appeal in accordance with law. It is clarified that if the petitioners feel arrgieved by the final decision of the Appellate Tribunal, the petitioners may challenge the legality and validity of the same before the appropriate forum as it may be available to the petitioners. In that case rejection of this petition at this stage shall not be treated as a ground debarring the petitioners from raising all available contentions including the contentions raised in this petition against the decision of Appellate Tribunal on preliminary objection/issue. Subject to the aforesaid observations, the petition stands rejected. Rule discharged. Interim relief granted earlier stands vacated." The Tribunal had occasion to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessary implication the authority to use all reasonable means to make such grant effective. The powers which have been conferred by Section 254 on the Appellate Tribunal with widest possible amplitude must carry with them by necessary implication all powers and duties incidental and necessary to make the exercise of those powers fully effective. 5. The miscellaneous order against which the applicants have come in reference application before the Tribunal is an interim order and it cannot be said that the Tribunal had disposed of the appeal finally. Accordingly, in view of the above discussion, we hold that no reference application is maintainable from Miscellaneous Order No. 8/89-A, dated 24th January, 1989. Accordingly, we decline to re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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